Phoenix Acquisition (PHEX) S-1/A IPO registration (amended)

Exhibit 107 

Calculation of Filing Fee Tables

Form S-1

(Form Type)

Phoenix Acquisition Limited

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

	Security Type	Security Class Title	Fee Calculation or Carry Forward Rule	Amount Registered		Proposed Maximum Offering Price Per Unit		Maximum Aggregate Offering Price		Fee Rate		Amount of Registration Fee
Newly Registered Securities
Fees to Be Paid
Fees Previously Paid	Equity	Units, each consisting of one Ordinary Share, $0.0001 par value, and three-quarters Redeemable Warrant to acquire three-quarters of an Ordinary Share (1)	Other		4,600,000	$	10.00	$	46,000,000.00		0.0000927	$	4 ,264.20
	Equity	Ordinary Shares included as part of the Units	457(g)		4,600,000		—		—		—		—
	Other	Redeemable Warrants included as part of the Units(2)	457(g)		3,450,000		—		—		—		—
	Equity	Ordinary Shares underlying Warrants included as part of the Units	Other		3,450,000	$	11.50	$	39,675,000		0.0000927	$	3,677.87
Fees Previously Paid
	Total Offering Amounts							$	85,675,000		0.0000927	$	7,942.07
	Total Fees Previously Paid											$	7,942.07
	Net Fee Due											$	0

(1) Includes Units and Ordinary Shares and Warrants underlying such Units which may be issued on exercise of a 45-day option granted to the Underwriters to cover over-allotments, if any.

(2) Pursuant to Rule 416, there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from share splits, share capitalizations or similar transactions.